{"id":2027,"date":"2025-04-02T18:33:18","date_gmt":"2025-04-02T10:33:18","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=2027"},"modified":"2025-08-08T18:38:39","modified_gmt":"2025-08-08T10:38:39","slug":"e-filing-for-income-tax-appeals-from-1-april-2025","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2025\/04\/02\/e-filing-for-income-tax-appeals-from-1-april-2025\/","title":{"rendered":"E-Filing for Income Tax Appeals from 1 April 2025"},"content":{"rendered":"\n

Significant procedural changes for filing appeals with the Income Tax Board of Review (ITBR) take effect from 1 April 2025. Amendments to the Income Tax (Appeals Procedure for Board of Review) Regulations 2023 now mandate electronic submission of the initial appeal notice via FormSG.<\/p>\n\n\n\n

Key Changes & Procedures<\/h3>\n\n\n\n
    \n
  1. Mandatory E-Filing of Notice of Appeal:\n
      \n
    • All Notices of Appeal submitted on or after 1 April 2025, must be filed electronically using FormSG.<\/li>\n\n\n\n
    • Authentication requires SingPass (for individuals) or CorpPass (for entities).<\/li>\n\n\n\n
    • The Notice must be filed within 30 days of receiving the Comptroller of Income Tax’s (CIT) Notice of Refusal to Amend an assessment.<\/li>\n\n\n\n
    • A separate Notice of Appeal is required for each disputed Year of Assessment (YA).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Petition of Appeal Submission:\n
        \n
      • Within 30 days of lodging the Notice of Appeal, the Appellant must email a duly completed Petition of Appeal to itbr@mof.gov.sg<\/em><\/code>.<\/li>\n\n\n\n
      • The Petition must be in the prescribed format and include a clear statement of the grounds for appeal.<\/li>\n\n\n\n
      • Requisite payment fees must be submitted concurrently with the Petition.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Critical Payment Requirements:\n
          \n
        • If any authorization for fee payment is dishonored or revoked, the Appellant has 7 days<\/em> after notification to rectify the payment.<\/li>\n\n\n\n
        • Failure to receive payment within this 7-day grace period will result in the Petition of Appeal being deemed not lodged.<\/li>\n\n\n\n
        • If no valid Petition is lodged per section 79(1)(b) of the Income Tax Act 1947, the initial Notice of Appeal is deemed withdrawn.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

          Post-Submission Process<\/h3>\n\n\n\n
            \n
          • Upon receipt of a valid Petition of Appeal, the ITBR Secretary will forward it to the CIT.<\/li>\n\n\n\n
          • The Appellant will receive a questionnaire to facilitate scheduling (determining hearing dates and duration).<\/li>\n\n\n\n
          • A Case Management Conference (CMC) may be scheduled to identify disputed issues, explore settlement possibilities, or prepare for a formal hearing if settlement is unattainable.<\/li>\n\n\n\n
          • Appellants must prepare and submit required documentation for the hearing, including an Agreed Statement of Facts, Witness Affidavits, Submissions, and a Bundle of Authorities.<\/li>\n<\/ul>\n\n\n\n

            Source:<\/strong> MOF, 1 April 2025. Procedural details and prescribed forms are available on the official MOF website.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Significant procedural changes for filing appeals with the Income Tax Board of Review (ITBR) take effect from 1 April 2025. Amendments to the Income Tax (Appeals Procedure for Board of Review) Regulations 2023 now mandate electronic submission of the initial appeal notice via FormSG. Key Changes & Procedures Post-Submission Process Source: MOF, 1 April 2025. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,8,6],"tags":[],"class_list":["post-2027","post","type-post","status-publish","format-standard","hentry","category-accounting","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/2027","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=2027"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/2027\/revisions"}],"predecessor-version":[{"id":2028,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/2027\/revisions\/2028"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=2027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=2027"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=2027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}